The economic development commission proposed to the finance board tax incentives for companies constructing or expanding buildings. Businesses could be eligible for up to a 100 percent real estate tax break, for up to seven years, with the abatement amount depending on the number of new jobs and other factors.

Commissioners argued that incentives would help Ellington lure businesses, increase the tax base, and even provide future jobs for children of residents. Neighboring Windsor Locks and South Windsor already offer tax breaks.

But board members were hesitant to embrace the plan, saying that further study was needed to ensure fairness in distributing the tax load and to avoid alienating established Ellington businesses.

``It sounds alluring, but we're seeing all the benefits without looking deeply into the consequences,'' said finance Chairman Michael Scudieri

Other board members called for further number-crunching that would reveal how other towns of similar size, location, and circumstance fared after implementing tax breaks.

Residents said they were concerned that the incentives would encourage unchecked growth, overload busy state roads, cause higher taxes for residents, and would reward large companies who would reinvest their tax savings elsewhere.

``Our lasting concern is that by offering the incentive, that's money that would have to be made up elsewhere by increasing personal property taxes,'' said Brian Daiello, 24, an Ellington salesman and resident.

A study committee composed of members from the board of finance and selectmen will examine the preliminary proposal and create a more detailed plan within the next 90 days. The board of finance and selectmen would vote on the plan in early 1999.